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Hudson Company reports the following contribution margin income statement.

HUDSON COMPANY

Contribution Margin Income Statement

For Year Ended December $31$

Sales $(10,400$ units at $$280$ each$)$ $ $2,912,000$

Variable costs $(10,400$ units at $$210$ each$)2,184,000$

Contribution margin $728,000$

Fixed costs $567,000$

Income $ $161,000$

Exercise $18-11($Algo$)$ Computing break$-$even units and sales LO P$2$

$1.$ Compute break$-$even point in units.

$2.$ Compute break$-$even point in sales dollars.